2008 (6) TMI 554

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....the country by the petitioner which have been brought in the factory of the petitioner at Khatima for the assessment year 2000-01 and 2001-02. Prayer has also been made for issue of a writ, order or direction in the nature of certiorari quashing the circular dated September 14, 2000 issued by the Commissioner, Trade Tax, U.P., Lucknow, which appears to have been adopted by respondent No. 2.   Brief facts giving rise to the present writ petition are that by means of this writ petition, the validity of levy of entry tax on the entry of machines in the industrial area of Khatima, which have been imported from outside the country has been challenged. The petitioner has purchased the machinery for carrying out the erection of the factory....

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....) apparently for the reason that it found 'aims and object' of the Act irrelevant and none of the provisions of the Act (including its sections 4, 4A and 6 read with the Schedule) reflects that the amount of 'entry tax' is to provide 'additional' or 'specific' facility to the scheduled trades vis-a-vis those who are not subjected to this 'tax'. There is no co-relation between the 'levy of entry tax' and the 'scheduled traders'. FINDING 33.. There is not even an iota of evidence/material on record to give required data/statistics to prove/establish that the amount collected as 'tax' and its expenditure on providing additional/specific advantage/ facility provided to trade/....